Alternative Motor Vehicle Credit: The Section 30B credit for buying a hybrid or lean-burn vehicle begins to phase out in the second calendar quarter after the quarter in which the manufacturer sells its 60,000th hybrid or lean burn technology vehicle. Because Ford reached the 60,000-vehicle limit during the quarter ending 12/31/08, the IRS announced that taxpayers can claim the full amount of the credit only for purchases through 3/31/09. For vehicles purchased for use or lease (1) on or after 4/1/09 and on or before 9/30/09, the credit is 50% of the full amount; (2) on or after 10/1/09 and on or before 3/31/10, the credit is 25% of the full amount; and (3) on or after 4/1/10, no credit is available. This notice includes tables listing the eligible vehicles and available credit amounts for these time periods.